Meyer & Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Oriole Corporation purchased computer equipment, installation and training for a total cost of $103320 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $76500, $49200, and $21900 respectively. The transaction price allocated to equipment, installation and training is $76500, $49200, $21900 respectively. $103320 for the entire bundle. O $34440, $34440, $34440 respectively. $53550, $34440, $15330 respectively